https://www.taxtmi.com/caselaws?id=95646 The phrase "brought in connection with the manufacture of articles" in Notification No. 123/81-C.E. was construed broadly to extend beyond goods directly used in production. A Transformer Oil Purification Plant used in a 100% Export Oriented Unit was treated as an essential capital good because it maintained the transformer in working condition by periodically purifying its oil. On that basis, the plant was held eligible for exemption under the notification, and the Revenue's challenge failed. en-us Fri, 19 May 2000 00:00:00 +0530 Wed, 14 Dec 2011 10:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95646 The phrase "brought in connection with the manufacture of articles" in Notification No. 123/81-C.E. was construed broadly to extend beyond goods directly used in production. A Transformer Oil Purification Plant used in a 100% Export Oriented Unit was treated as an essential capital good because it maintained the transformer in working condition by periodically purifying its oil. On that basis, the plant was held eligible for exemption under the notification, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 19 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95646